會計?？伎颇糠诸?/title> <meta name="keywords" content="會計?？伎颇糠诸?/> <meta name="description" content="會計科目分類六大分類明細(xì)表具體內(nèi)容如下：（1)資產(chǎn)類科目：主要是指的用于核算資產(chǎn)的增減以及變化，提供的相關(guān)會計信息的一個科目。主要包括了庫存現(xiàn)金以及銀行存款，還"/> <meta name="referrer" content="unsafe-url"> <meta http-equiv="Cache-Control" content="no-siteapp"> <meta http-equiv="Cache-Control" content="no-transform"> <meta name="applicable-device" content="pc"> <link href="http://imgs.xouvqe.cn/hbrsks_ask/css/Ask_askNewIndex.css" rel="stylesheet"> <link href="http://imgs.xouvqe.cn/hbrsks_ask/css/zLoginDialog.css" rel="stylesheet"> <link href="http://imgs.xouvqe.cn/hbrsks_ask/css/Ask_askNewDetail.css" rel="stylesheet"> <link rel="stylesheet" type="text/css" href="http://imgs.xouvqe.cn/hbrsks_ask/css/codemirror.css"> <style type="text/css"> #mobileo{padding: 0;background: none;} #mobileo .slogan,#mobileo .client-android,#mobileo .client-iphone{background: url(//icon.zol.com.cn/article/201706/globalSiteNav.png) no-repeat;} #mobileo .sitenav-trigger{position: relative;display: block;zoom: 1;padding: 0 10px;cursor: pointer;} #mobileo .sitenav-dropdown-body{position: absolute;z-index: 5;top: 33px;left: 0;visibility: hidden;border: 1px solid #e6e6e6;background-color: #fff;width: 270px;padding:1px;} #mobileo .sitenav-wrap{padding: 20px 20px 27px} #mobileo .slogan{font: 0/0 'arial';overflow: hidden;width: 195px;height: 19px;margin: 0 auto;text-indent: -999em;background-position: 0 -26px;} #mobileo .client-enter-inner{position: relative;zoom: 1;margin: 18px 0 0;padding: 0 0 0 118px;} #mobileo .client-code{position: absolute;top: 3px;left: 0;width: 99px;height: 99px;} #mobileo .client-text{font: 14px/20px 'Microsoft YaHei';color: #666;} #mobileo .client-btns a{font-size: 14px;line-height: 30px;display: block;width: 79px;height: 30px;margin: 8px 0 0;padding: 0 0 0 33px;color: #fff;-webkit-border-radius: 3px;-moz-border-radius: 3px;border-radius: 3px;background-color: #34a6ec;} #mobileo .client-btns a:hover{text-decoration: none;color: #fff;background-color: #f47400;} #mobileo .client-android{background-position: -200px 2px;} #mobileo .client-iphone{background-position: -200px -22px;} #mobileo.pub-more-on{margin: -1px 0 -1px 0;position: relative;} #mobileo.pub-more-on .sitenav-trigger{z-index: 10;margin-top: -1px;padding: 1px 9px ;border: 1px solid #e6e6e6;border-bottom: 0 none;background-color: #fff;} #mobileo.pub-more-on .sitenav-dropdown-body{visibility: visible;} .scrollshow{display:none;background:white;position:fixed;left:0;top:0;z-index:10000} .r-aside{margin-top:0;} .zq_user{display: inline-block;position: absolute;bottom: 8px;left: 10px;color: #666;font:14px/24px "Microsoft YaHei";} .zq_user img{width: 30px;height: 30px;border-radius: 100%;display: inline-block;vertical-align: middle;} .zq_user span{vertical-align: middle;} .zq_user time{margin-left: 20px;vertical-align: middle;} .zq_mbx{border: 1px solid #e1e1e1;background-color: #fff;margin-bottom: 10px;border-radius: 0 0 3px 3px;-webkit-box-shadow: 0 0 5px 0 #e1e1e1;padding: 0 20px;height: 40px;line-height: 40px;font-size: 13px;color: #666;} </style> <meta http-equiv="Cache-Control" content="no-transform" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> <script>var V_PATH="/";window.onerror=function(){ return true; };</script> </head> <body style=""> <h1><a href="http://xouvqe.cn/">久久影视这里只有精品国产,激情五月婷婷在线,久久免费视频二区,最新99国产小视频</a></h1> <div style="position:fixed;left:-9000px;top:-9000px;"><ol id="umaku"><b id="umaku"><progress id="umaku"><noframes id="umaku"></noframes></progress></b></ol><label id="umaku"></label><em id="umaku"></em><noscript id="umaku"><progress id="umaku"><i id="umaku"><del id="umaku"></del></i></progress></noscript><cite id="umaku"></cite><p id="umaku"><nobr id="umaku"><form id="umaku"></form></nobr></p><strong id="umaku"><sub id="umaku"></sub></strong><dfn id="umaku"></dfn><acronym id="umaku"><sup id="umaku"><strong id="umaku"><rp id="umaku"></rp></strong></sup></acronym><samp id="umaku"></samp><strong id="umaku"><acronym id="umaku"><th id="umaku"></th></acronym></strong><ol id="umaku"></ol><address id="umaku"></address><acronym id="umaku"></acronym><th id="umaku"></th><rp id="umaku"></rp><sup id="umaku"></sup><label id="umaku"></label><mark id="umaku"></mark><samp id="umaku"></samp><dl id="umaku"><video id="umaku"></video></dl><optgroup id="umaku"></optgroup><tr id="umaku"></tr><address id="umaku"></address><ul id="umaku"></ul><b id="umaku"><optgroup id="umaku"><font id="umaku"></font></optgroup></b><p id="umaku"></p><sub id="umaku"><delect id="umaku"><acronym id="umaku"></acronym></delect></sub><noscript id="umaku"></noscript><track id="umaku"></track><input id="umaku"></input><button id="umaku"><tfoot id="umaku"><nobr id="umaku"></nobr></tfoot></button><del id="umaku"></del><nobr id="umaku"><pre id="umaku"><strong id="umaku"></strong></pre></nobr><sup id="umaku"></sup><style id="umaku"><ul id="umaku"><source id="umaku"><xmp id="umaku"></xmp></source></ul></style><p id="umaku"><kbd id="umaku"><thead id="umaku"></thead></kbd></p><track id="umaku"><tr id="umaku"><bdo id="umaku"><thead id="umaku"></thead></bdo></tr></track><listing id="umaku"></listing><acronym id="umaku"><dl id="umaku"><track id="umaku"><var id="umaku"></var></track></dl></acronym><source id="umaku"><font id="umaku"><object id="umaku"></object></font></source><abbr id="umaku"></abbr><ul id="umaku"></ul><style id="umaku"></style><font id="umaku"></font><dfn id="umaku"></dfn><output id="umaku"></output><sup id="umaku"></sup><kbd id="umaku"></kbd><ul id="umaku"></ul> <samp id="umaku"></samp><li id="umaku"></li><label id="umaku"></label><del id="umaku"></del><object id="umaku"><td id="umaku"><table id="umaku"></table></td></object><option id="umaku"><tbody id="umaku"><listing id="umaku"></listing></tbody></option><b id="umaku"><source id="umaku"><dfn id="umaku"></dfn></source></b><listing id="umaku"></listing><div id="umaku"><label id="umaku"></label></div><var id="umaku"><ruby id="umaku"><dl id="umaku"></dl></ruby></var><dfn id="umaku"></dfn><style id="umaku"><b id="umaku"><source id="umaku"><font id="umaku"></font></source></b></style><small id="umaku"><nav id="umaku"><center id="umaku"></center></nav></small><span id="umaku"><font id="umaku"><object id="umaku"><em id="umaku"></em></object></font></span><tbody id="umaku"><output id="umaku"></output></tbody><b id="umaku"><source id="umaku"><noframes id="umaku"></noframes></source></b><dl id="umaku"><em id="umaku"></em></dl><track id="umaku"></track><tt id="umaku"></tt><listing id="umaku"></listing><del id="umaku"></del><track id="umaku"><big id="umaku"><style id="umaku"></style></big></track><p id="umaku"></p><del id="umaku"><p id="umaku"><blockquote id="umaku"><style id="umaku"></style></blockquote></p></del><abbr id="umaku"></abbr><strike id="umaku"><tr id="umaku"><pre id="umaku"></pre></tr></strike><ins id="umaku"></ins><pre id="umaku"><em id="umaku"></em></pre><tbody id="umaku"><cite id="umaku"><kbd id="umaku"></kbd></cite></tbody><source id="umaku"></source><var id="umaku"><center id="umaku"></center></var><li id="umaku"></li><address id="umaku"></address><input id="umaku"><form id="umaku"></form></input><mark id="umaku"></mark><strong id="umaku"></strong><blockquote id="umaku"></blockquote><tr id="umaku"><dd id="umaku"><strong id="umaku"><em id="umaku"></em></strong></dd></tr><samp id="umaku"></samp><optgroup id="umaku"></optgroup><xmp id="umaku"></xmp><li id="umaku"><blockquote id="umaku"><style id="umaku"></style></blockquote></li><s id="umaku"></s><ol id="umaku"><th id="umaku"><tbody id="umaku"><output id="umaku"></output></tbody></th></ol><menu id="umaku"><tt id="umaku"></tt></menu><rp id="umaku"><tfoot id="umaku"></tfoot></rp><track id="umaku"></track><p id="umaku"></p><center id="umaku"><dl id="umaku"><tr id="umaku"></tr></dl></center><ins id="umaku"><track id="umaku"><meter id="umaku"><style id="umaku"></style></meter></track></ins> <table id="umaku"><address id="umaku"><label id="umaku"><pre id="umaku"></pre></label></address></table><rt id="umaku"></rt><var id="umaku"><tfoot id="umaku"></tfoot></var><del id="umaku"></del><acronym id="umaku"><dl id="umaku"><track id="umaku"><cite id="umaku"></cite></track></dl></acronym><th id="umaku"><span id="umaku"></span></th><legend id="umaku"></legend><abbr id="umaku"></abbr><sub id="umaku"></sub><ol id="umaku"></ol><strike id="umaku"></strike><wbr id="umaku"><abbr id="umaku"><sup id="umaku"><strong id="umaku"></strong></sup></abbr></wbr><thead id="umaku"></thead><bdo id="umaku"></bdo><sup id="umaku"><sup id="umaku"></sup></sup><form id="umaku"><optgroup id="umaku"></optgroup></form><rp id="umaku"></rp><menuitem id="umaku"></menuitem><optgroup id="umaku"></optgroup><tbody id="umaku"></tbody><center id="umaku"><label id="umaku"></label></center><tfoot id="umaku"><center id="umaku"></center></tfoot><legend id="umaku"><strong id="umaku"><thead id="umaku"></thead></strong></legend><form id="umaku"></form><abbr id="umaku"></abbr><menuitem id="umaku"></menuitem><pre id="umaku"><p id="umaku"><u id="umaku"><center id="umaku"></center></u></p></pre><object id="umaku"></object><center id="umaku"><em id="umaku"></em></center><ruby id="umaku"></ruby><strong id="umaku"></strong><video id="umaku"><div id="umaku"></div></video><object id="umaku"></object><tr id="umaku"><dd id="umaku"><strong id="umaku"><em id="umaku"></em></strong></dd></tr><sup id="umaku"><span id="umaku"></span></sup><ol id="umaku"></ol><th id="umaku"><li id="umaku"><code id="umaku"></code></li></th><li id="umaku"><blockquote id="umaku"><input id="umaku"></input></blockquote></li><object id="umaku"><small id="umaku"><pre id="umaku"><thead id="umaku"></thead></pre></small></object><dd id="umaku"></dd><progress id="umaku"><small id="umaku"><del id="umaku"></del></small></progress><b id="umaku"></b><table id="umaku"><address id="umaku"><nav id="umaku"><pre id="umaku"></pre></nav></address></table><optgroup id="umaku"></optgroup><thead id="umaku"><meter id="umaku"></meter></thead><span id="umaku"></span><center id="umaku"><ol id="umaku"><video id="umaku"></video></ol></center><big id="umaku"></big><output id="umaku"></output><legend id="umaku"></legend></div><div id="nmp90" class="pl_css_ganrao" style="display: none;"><span id="nmp90"><dd id="nmp90"></dd></span><tt id="nmp90"></tt><em id="nmp90"><thead id="nmp90"><xmp id="nmp90"><td id="nmp90"></td></xmp></thead></em><tbody id="nmp90"></tbody><tr id="nmp90"><li id="nmp90"><thead id="nmp90"></thead></li></tr><tbody id="nmp90"><object id="nmp90"><cite id="nmp90"><small id="nmp90"></small></cite></object></tbody><strike id="nmp90"></strike><form id="nmp90"></form><address id="nmp90"><blockquote id="nmp90"><dl id="nmp90"></dl></blockquote></address><object id="nmp90"></object><center id="nmp90"></center><center id="nmp90"><thead id="nmp90"><acronym id="nmp90"></acronym></thead></center><blockquote id="nmp90"><delect id="nmp90"><s id="nmp90"></s></delect></blockquote><pre id="nmp90"></pre><output id="nmp90"></output><thead id="nmp90"></thead><tfoot id="nmp90"></tfoot><strong id="nmp90"><abbr id="nmp90"><b id="nmp90"></b></abbr></strong><acronym id="nmp90"></acronym><div id="nmp90"></div><tbody id="nmp90"><u id="nmp90"><mark id="nmp90"><output id="nmp90"></output></mark></u></tbody><meter id="nmp90"><sup id="nmp90"><tbody id="nmp90"><legend id="nmp90"></legend></tbody></sup></meter><font id="nmp90"><ins id="nmp90"><tfoot id="nmp90"><thead id="nmp90"></thead></tfoot></ins></font><listing id="nmp90"></listing><code id="nmp90"></code><output id="nmp90"><tbody id="nmp90"></tbody></output><optgroup id="nmp90"></optgroup><dl id="nmp90"></dl><th id="nmp90"></th><big id="nmp90"></big><code id="nmp90"></code><button id="nmp90"></button><td id="nmp90"><tfoot id="nmp90"></tfoot></td><dl id="nmp90"></dl><optgroup id="nmp90"></optgroup><dfn id="nmp90"><label id="nmp90"><tr id="nmp90"><button id="nmp90"></button></tr></label></dfn><u id="nmp90"><delect id="nmp90"><xmp id="nmp90"><strike id="nmp90"></strike></xmp></delect></u><pre id="nmp90"><thead id="nmp90"><tbody id="nmp90"></tbody></thead></pre><p id="nmp90"></p><menu id="nmp90"><code id="nmp90"><button id="nmp90"><u id="nmp90"></u></button></code></menu><strong id="nmp90"></strong><nobr id="nmp90"></nobr><tbody id="nmp90"><abbr id="nmp90"><mark id="nmp90"><acronym id="nmp90"></acronym></mark></abbr></tbody><kbd id="nmp90"><b id="nmp90"><tr id="nmp90"></tr></b></kbd><cite id="nmp90"><small id="nmp90"><optgroup id="nmp90"></optgroup></small></cite><acronym id="nmp90"></acronym><form id="nmp90"></form><tbody id="nmp90"><legend id="nmp90"><var id="nmp90"><input id="nmp90"></input></var></legend></tbody></div>  <div id="evvg0xp" class="nav-headerbox"> <div id="fu9ei46" class="nav-header clearfix">  <style type="text/css" media="all"> .zq_zgz_list{display:none;z-index: 100;position: absolute;background-color: #222;padding: 3px 0;} .zq_zgz_list a{display:block;padding: 3px 10px;} </style> <ul class="hnav clearfix"> <li><a href="http://www.xouvqe.cn" target="_blank">首頁</a></li> <li><a href="/askzk/" target="_blank">湖北自考</a></li> <li><a href="/askzsb/" target="_blank">廣東專升本</a></li> <li><a href="/askjs/" target="_blank">教師</a></li> <li><a href="/jianzhu/" target="_blank">建造師</a></li>  <li id="tydcnp8" class="zq_zgz"> <a href="javascript:;">武漢中專</a> <div id="2wrdryx" class="zq_zgz_list"> <a href="/whzz/" target="_blank" title="武漢中專">武漢中專</a> <a href="/daoyou/" target="_blank" title="導(dǎo)游證資格證">導(dǎo)游證資格證</a> <a href="/dianqi/" target="_blank" title="電氣工程師資格證">電氣工程師資格證</a> <a href="/huagong/" target="_blank" title="化工工程師資格證">化工工程師資格證</a> <a href="/renli/" target="_blank" title="人力資源師證">人力資源師證</a> <a href="/shehui/" target="_blank" title="社會工作者證">社會工作者證</a> <a href="/shuiwushi/" target="_blank" title="稅務(wù)師">稅務(wù)師</a> <a href="/xinli/" target="_blank" title="心理咨詢師">心理咨詢師</a> <a href="/yuyingshi/" target="_blank" title="育嬰師">育嬰師</a> <a href="/shenjishi/" target="_blank" title="審計師">審計師</a> </div> </li> <li id="abwkp4l" class="zq_zgz"> <a href="javascript:;">問答類</a> <div id="2xwbyuk" class="zq_zgz_list"> <a href="/askjk/" target="_blank" title="健康">健康</a> <a href="/askxf/" target="_blank" title="消防">消防</a> <a href="/ry/" target="_blank" title="日語培訓(xùn)">日語培訓(xùn)</a> <a href="/yy/" target="_blank" title="英語培訓(xùn)">英語培訓(xùn)</a> <a href="/yx/" target="_blank" title="醫(yī)學(xué)類證書">醫(yī)學(xué)類證書</a> <a href="/zhiye/" target="_blank" title="職業(yè)資格證">職業(yè)資格證</a> <a href="/kj/" target="_blank" title="會計資格證">會計資格證</a> <a href="/gongkao/" target="_blank" title="公務(wù)員考試">公務(wù)員考試</a> </div> </li> </ul> <div id="a2b0msu" class="searchbox"> <div id="sybul0x" class="search"> <input type="text" id="keywords" autocomplete="off" value="" class="key-words" name="kword" placeholder="請輸入關(guān)鍵詞"> <a class="sear-btn"></a> </div> <span id="4qti8pi" class="ask">提問</span> </div> </div>  </div>  <div id="0oiw2vy" class="position-inf "> <div id="0zmjhfd" class="wrapper clearfix"> <div id="ec86vec" class="left"> <div id="gcndyhh" class="title"> <h1>會計?？伎颇糠诸?/h1> </div> <div id="7nyic68" class="links" style="line-height: 40px;margin-bottom: 20px;"> <a href="/kj/?tags=468285" rel="tag" target="_blank" title="會計?？伎颇糠诸惐? >會計?？伎颇糠诸惐?/a><a href="/kj/?tags=2099658" rel="tag" target="_blank" title="會計科目分類及常用" >會計科目分類及常用</a><a href="/kj/?tags=2194519" rel="tag" target="_blank" title="會計?？伎颇糠诸? >會計常考科目分類</a> </div> </div> <div id="bsqqd6b" class="right"> <ul class="inf clearfix"> <li> <p class="inst">回答數(shù)</p> <p class="number">4 </p> </li> <li> <p class="inst">瀏覽數(shù)</p> <p class="number">105</p> </li> </ul> <div id="ur5y0gp" class="btns"> <a data-askid="" class="answer openchat">回答</a> <a data-asktype="7" data-askid="1997034" data-hasrss="0" class="guanzhu askRss">關(guān)注</a> </div> </div> <div id="e3il7fz" class="zq_user"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/648860bae0c675f9bc068e9a485e7471cc549ed6.jpg"> <span>8888一美食家</span> <time>2025-06-26 03:09:25</time> </div> </div> </div>   <div id="z40ry4s" class="wrapper mb" style="">  <div id="1m5offe" class="mk" data-mkid="31"></div>   <div id="alwmvfn" class="zq_mbx"> <a href="/">首頁</a> > <a href="/kj/">會計資格證</a> > <span>會計?？伎颇糠诸?/span> </div>  <div id="n1lbl58" class="content clearfix" style=""> <div id="0ernvou" class="left" style="">  <div id="oj245wr" class="mk" data-mkid="33"></div> <div id="zi0s1lp" class="mk" data-mkid="38"></div>  <div id="cu7j9op" class="answers bf bb"> <h3 class="title">4個回答 <span id="mgh8tky" class="refresh">默認(rèn)排序</span> <div id="0f8rt2m" class="downlist bb"> <ul> <li data-ordertype="default">默認(rèn)排序</li> <li data-ordertype="time">按時間排序</li> </ul> </div> </h3> </div> <div id="34qp46i" class="get-more-reply"> <div class="ay77vgl" id="reply_5123976" class="p-question-answers bf bb"> <div id="7epofpm" class="person" data-userid="yulang1107"> <div id="gxdtbv6" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/39ec06b2fdb766f6ba14a0159209e5291da6f6fa.jpg" alt=""> </div> <div id="h7pwnxk" class="other idcard-triggerment"> <p class="name">Kiwi琪薇</p> <p></p> </div> <div id="sxaywv0" class="appendDom idcard-triggerment"></div> <span id="jpyb2sl" class="person-right">已采納</span> </div> <ans class="ans"><p><a href="/kj/42562/" target="_blank">會計科目分類六大分類</a>明細(xì)表具體內(nèi)容如下：</p> <p>（1)資產(chǎn)類科目：主要是指的用于核算資產(chǎn)的增減以及變化，提供的相關(guān)會計信息的一個科目。主要包括了庫存現(xiàn)金以及銀行存款，還有其它的貨幣資金等。</p> <p>（2)負(fù)債類科目：主要是指用于核算負(fù)債的增減以及變化，提供負(fù)責(zé)類項目會計信息的會計科目。例如：短期的借款以及應(yīng)付賬款，還有長期應(yīng)付款等。</p> <p>（3)共同類科目：主要是屬于金融專業(yè)要用得到的科目，例如：銀行又或者是一些小的融資機(jī)構(gòu)會應(yīng)用得到。</p> <p>（4)所有者權(quán)益類科目：主要是應(yīng)用于核算所有者權(quán)益的增減以及變化，提供所有權(quán)益的有關(guān)信息的一個科目，例如：資本公積、盈余公積以及利潤的分配等。</p> <p>（5)成本類科目：這個科目的設(shè)立主要是應(yīng)用于成本的發(fā)生以及歸集，常見的主要有制造費用又或者是勞務(wù)成本等。</p> <p>（6)損益類科目：主要是用于核算收入以及費用的發(fā)生以及歸集，并且計算期間損益相關(guān)的一個會計科目。主要有營業(yè)業(yè)務(wù)收入以及投資收益等。</p> <p>會計科目設(shè)置意義</p> <p>1、會計科目是復(fù)式記賬的基礎(chǔ)。</p> <p>2、會計科目是編制記賬憑證的基礎(chǔ)。</p> <p>3、會計科目為成本核算及財產(chǎn)清查提供了前提條件。</p> <p>4、會計科目為編制會計報表提供了方便。</p> <p><img src="http://imgs.xouvqe.cn/nxhh_net/lwimages_vv/a32ca923f72c0e3a45f77d8216502557.jpg" style="margin: 0 auto;" alt="會計?？伎颇糠诸?></p> </ans> <div id="8nwt7co" class="ask-bottom"> <a href="javascript:;" data-replyid="5123976" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active"><i></i><em class="num">353</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123976">評論（8）</a> <span id="gm6elm8" class="from"><time>1小時前發(fā)布</time></span> </div></div><div id="p2spo0s" class="mk" data-mkid="36"></div><div id="aeft685" class="mk" data-mkid="37"></div><div class="fg5bash" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="it6xizh" class="person" data-userid="free_allan"> <div id="9d8ay6k" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/0e3e653eab428ea8339ffb8f71184e7edec6614f.jpg" alt=""> </div> <div id="vrcqrgd" class="other idcard-triggerment"> <p class="name">joyzhou512</p> <p></p> </div> <div id="rfz6xye" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>會計科目分類：1、按歸屬的會計要素分類有資產(chǎn)類科目、負(fù)債類科目、共同類科目、所有者權(quán)益類科目、成本類科目、損益類科目。2、按核算信息詳略程度分類有總分類科目和明細(xì)科目。3、按其經(jīng)濟(jì)用途分類有盤存類科目、結(jié)算類科目、跨期攤配類科目、資本類科目、調(diào)整類科目、集合分配類科目、成本計算類科目、損益計算類科目和財務(wù)成果類科目等。會計科目按一定的標(biāo)準(zhǔn)進(jìn)行分類，能明確會計科目之間的相互關(guān)系，充分理解會計科目的性質(zhì)和作用，進(jìn)而更加科學(xué)規(guī)范的設(shè)置會計科目，以便更好地進(jìn)行<a href="/kj/31263/" target="_blank">會計核算和會計監(jiān)督</a>。補(bǔ)充資料：1、資產(chǎn)類：是指過去的交易、事項形成并由企業(yè)擁有或者控制的資源，該資源預(yù)期會給企業(yè)帶來經(jīng)濟(jì)利益。資產(chǎn)類科目分為流動資產(chǎn)、長期投資、固定資產(chǎn)、無形資產(chǎn)和其他資產(chǎn)。其中流動資產(chǎn)又分為現(xiàn)金及各種存款、短期投資、應(yīng)收及預(yù)付賬款、存貨、待攤費用等。 2、負(fù)債類：是指過去的交易、事項形成的現(xiàn)時義務(wù)，履行該義務(wù)預(yù)期會導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)。負(fù)債類科目分為流動負(fù)債和長期負(fù)債。其中流動負(fù)債包括短期借款、應(yīng)付及預(yù)收賬款、應(yīng)付工資、應(yīng)交稅金、應(yīng)付股利以及預(yù)提費用等。 3、所有者權(quán)益類：是指所有者在企業(yè)資產(chǎn)中享有的經(jīng)濟(jì)利益，其金額為資產(chǎn)減去負(fù)債后的余額。所有者權(quán)益類科目包括實收資本(或股本)、資本公積、盈余公積、本年利潤和利潤分配等。 4、成本類：是指將企業(yè)在生產(chǎn)過程中所發(fā)生的各種費用，按各種不同對象進(jìn)行歸集和分配，借以確定各該對象的總成本和單位成本。成本類科目包括生產(chǎn)成本、制造費用和勞務(wù)成本等。 5、損益類：是反映企業(yè)在一定期間內(nèi)利潤或虧損。損益類科目又分為損收類(包括主營業(yè)務(wù)收入、其他業(yè)務(wù)收入、投資收益、補(bǔ)貼收入、營業(yè)外收入)和損費類(包括主營業(yè)務(wù)成本、主營業(yè)務(wù)稅金及附加、其他業(yè)務(wù)支出、營業(yè)費用、管理費用、財務(wù)費用、營業(yè)外支出、所得稅、以前年度損益調(diào)整)。 6、共同類(略) 資產(chǎn)類、成本類、損費類這三類科目都是增加在借方，減少在貸方。負(fù)債類、所有者權(quán)益類、損收類這三類科目都是減少在借方，增加在貸方。</p></p></ans> <div id="dzd6woz" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">121</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評論（8）</a> <span id="rgbhxmt" class="from"><time>7小時前發(fā)布</time></span> </div></div><div class="dkt7x7b" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="9nako3g" class="person" data-userid="free_allan"> <div id="4mz07k5" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/6a94e1c2e5be51fbee26881561721e803e985b9e.jpg" alt=""> </div> <div id="v4jpeu7" class="other idcard-triggerment"> <p class="name">jennyzhao701</p> <p></p> </div> <div id="o0vmja7" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>會計科目分類是為了正確地掌握運用會計科目，了解會計科目的內(nèi)容、用途和結(jié)構(gòu)，就要根據(jù)一定的標(biāo)準(zhǔn)進(jìn)行合理的分類，通常是按照下列兩個標(biāo)準(zhǔn)分類:按經(jīng)濟(jì)內(nèi)容分類。即根據(jù)會計科目所核算的<a href="/kj/31100/" target="_blank">會計對象的具體內(nèi)容</a>可分為資金運用、資金來源、成本費用、收入成果四大類: ①核算資金運用的科目，還可按資金的周轉(zhuǎn)方式不同，分為核算固定資金、流動資金兩類。核算流動資金占用科目還可按照資金在生產(chǎn)過程中的作用不同，可分為核算勞動對象的科目、核算勞動產(chǎn)品的科目、核算貨幣資金的科目和核算結(jié)算中債權(quán)的科目。②核算資金來源的科目，可按資金取得的不同來源，分為核算自有資金來源和非自有資金來源兩類，非自有資金來源包括借入資金和結(jié)算中債務(wù)科目。③核算成本費用的科目，按照經(jīng)營過程各階段所發(fā)生的費用成本分為，核算供應(yīng)過程中費用成本的科目，生產(chǎn)過程中費用成本科目和核算銷售過程中費用成本科目三類。④核算收入成果的科目，可按收入成果的不同內(nèi)容分為核算收入的科目和核算財務(wù)成果的科目。核算和監(jiān)督生產(chǎn)經(jīng)營成果的狀況，提供收入和財務(wù)成果的核算指標(biāo)。<a href="/kj/51821/" target="_blank">會計科目按經(jīng)濟(jì)內(nèi)容分類</a>可以了解科目核算的內(nèi)容、區(qū)別科目經(jīng)濟(jì)性質(zhì)和合理使用科目具有重要意義。</p></p></ans> <div id="iakgo4k" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">221</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評論（9）</a> <span id="ws20q4t" class="from"><time>7小時前發(fā)布</time></span> </div></div><div class="q2j5qrb" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="u7anvev" class="person" data-userid="free_allan"> <div id="otn7ccu" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/322934882d44efe06f03bad477f2fa29a5df756d.jpg" alt=""> </div> <div id="q9xyfyx" class="other idcard-triggerment"> <p class="name">RitaQinQin</p> <p></p> </div> <div id="r58c3lt" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>會計科目，簡稱科目，是對會計要素具體內(nèi)容進(jìn)行分類核算的項目，是進(jìn)行會計核算和提供會計信息的基礎(chǔ)。</p> <p>1.?按反映的經(jīng)濟(jì)內(nèi)容分類</p> <p>（1）資產(chǎn)類科目</p> <p>對資產(chǎn)要素的具體內(nèi)容進(jìn)行分類核算的項目，按資產(chǎn)的流動性分為：</p> <p>①反映流動資產(chǎn)的科目：“庫存現(xiàn)金”“銀行存款”“應(yīng)收賬款”等科目；</p> <p>②反映非流動資產(chǎn)的科目：“長期股權(quán)投資”“固定資產(chǎn)”“在建工程”等科目。</p> <p>（2）負(fù)債類科目</p> <p>對負(fù)債要素的具體內(nèi)容進(jìn)行分類核算的項目，按負(fù)債的償還期限長短分為：</p> <p>①反映流動負(fù)債的科目：“應(yīng)付職工薪酬”“短期借款”“應(yīng)付賬款”等科目；</p> <p>②反映非流動負(fù)債的科目：“應(yīng)付債券”“長期應(yīng)付款”“預(yù)計負(fù)債”等科目。</p> <p>（3）共同類科目</p> <p>既有資產(chǎn)性質(zhì)又有負(fù)債性質(zhì)的科目，主要有：“套期工具”“被套期項目”“貨幣兌換”等科目。</p> <p>（4）所有者權(quán)益類科目</p> <p>對所有者權(quán)益要素的具體內(nèi)容進(jìn)行分類核算的項目，主要有：“其他綜合收益”“盈余公積”“本年利潤”等科目。</p> <p>（5）成本類科目</p> <p>對可歸屬于產(chǎn)品生產(chǎn)成本、勞務(wù)成本等的具體內(nèi)容進(jìn)行分類核算的項目，主要有：“生產(chǎn)成本”“制造費用”“勞務(wù)成本”等科目。</p> <p>（6）損益類科目</p> <p>對收入、費用等要素的具體內(nèi)容進(jìn)行分類核算的項目。分為：</p> <p>①反映收入的科目：“主營業(yè)務(wù)收入”“其他業(yè)務(wù)收入”“營業(yè)外收入”等科目；</p> <p>②反映費用的科目：“主營業(yè)務(wù)成本”“其他業(yè)務(wù)成本”“營業(yè)外支出”等科目。</p> <p>2.?按提供信息的詳細(xì)程度及其統(tǒng)馭關(guān)系分類</p> <p>（1）總分類科目</p> <p>又稱總賬科目或一級科目，是對會計要素的具體內(nèi)容進(jìn)行總括分類，提供總括信息的會計科目。</p> <p>（2）明細(xì)分類科目</p> <p>又稱明細(xì)科目，是對總分類科目作進(jìn)一步分類，提供更詳細(xì)和具體會計信息的科目。</p></p></ans> <div id="odurqxp" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">246</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評論（8）</a> <span id="gvqelut" class="from"><time>8小時前發(fā)布</time></span> </div></div> </div>   <div id="fl2ey6c" class="new-answer bb"> <h3 class="title">相關(guān)問答</h3> <div id="6ybp0ph" class="inf-list"> <ul class="clearfix"> </ul> </div> </div>  </div> <div id="m6lrbj5" class="r-aside gmine_ad">  <div id="gpyfm47" class="mk" data-mkid="32"></div>   <div id="hfxphqa" class="no-login bb"> <div id="c2ajsun" class="title"> <h5>會計資格證</h5> <p>優(yōu)質(zhì)會計資格證問答知識庫</p> </div> </div> <div id="cgki6tj" class="no-login bb"> <div id="ahj8mmu" class="btns"> <span id="4r41hqo" class="my-ask openchat"> 我要提問</span> <span id="e3v7cn9" class="my-answer openchat"> 我要回答</span> </div> </div>  <div style="margin-top:10px;" class="recommend bb"> <h3 class="title">向你推薦</h3> <ul class="r-list"> </ul> </div>  <div id="ls7e3ni" class="recommend bb hot-pro"> <h3 class="title">熱門問題</h3> <ul class="r-list"> <li><i></i><a target="_blank" href="/kj/?id=978253" class="tit">中級會計考證時間</a></li><li><i></i><a target="_blank" href="/kj/?id=978254" class="tit">中級會計財管與注會</a></li><li><i></i><a target="_blank" href="/kj/?id=978255" class="tit">助理會計的職責(zé)</a></li><li><i></i><a target="_blank" href="/kj/?id=978256" class="tit">總賬會計和成本會計</a></li><li><i></i><a target="_blank" href="/kj/?id=978257" class="tit">中國會計師事務(wù)所協(xié)會</a></li><li><i></i><a target="_blank" href="/kj/?id=978258" class="tit">注冊會計是是想考就能考嗎</a></li><li><i></i><a target="_blank" href="/kj/?id=978259" class="tit">云南省中級會計職稱辦理</a></li><li><i></i><a target="_blank" href="/kj/?id=978260" class="tit">什么是重要會計憑證</a></li><li><i></i><a target="_blank" href="/kj/?id=978261" class="tit">現(xiàn)代會計是哪個國家的會計</a></li><li><i></i><a target="_blank" href="/kj/?id=978262" class="tit">不考初級會計后果</a></li> </ul> </div> <div id="yp8trri" class="recommend bb hot-pro"> <h3 class="title">熱門百科</h3> <ul class="r-list"> <li><i></i><a target="_blank" href="/kj/29532/" class="tit">對內(nèi)會計報表有哪些</a></li><li><i></i><a target="_blank" href="/kj/29533/" class="tit">對外捐贈的會計處理</a></li><li><i></i><a target="_blank" href="/kj/29534/" class="tit">對外捐贈的會計分錄</a></li><li><i></i><a target="_blank" href="/kj/29535/" class="tit">對外投資的會計分錄</a></li><li><i></i><a target="_blank" href="/kj/29536/" class="tit">對于會計的職業(yè)認(rèn)知</a></li> </ul> </div> </div> </div> </div>  <style type="text/css"> .zol-global-footer{min-width:980px; margin: 40px auto 0; background: #333; clear:both;} .zol-global-footer,.zol-global-footer *{float: none;} .zol-footer {float: none; height: 40px; min-width: 960px; overflow: hidden; float: none; clear: both; padding: 0 10px; background: #333; color: #ccc; text-align: left; font-size: 12px; font-family: arial; line-height: 40px;} .zol-footer *{float: none;} .zol-footer span {_display: inline; float:right; margin: 0 -7px 0 0; color:#666; font-family:"宋體"; font-size:10px; -webkit-text-size-adjust:none;} .zol-footer a{padding: 0 6px 0 7px; color:#ccc; text-decoration:none; font-family:Arial; font-size:12px;} .zol-footer a:hover{color:#ccc; text-decoration: underline;} .zol-footer i {display: none;} .zol-footer .footerw-2015{float: none; height: 40px; width:980px; margin: 0 auto; line-height: 40px;} .zol-footer .footerw-2015 em{float:right; margin-left:10px; background:#666; color:#fff;padding:0 8px} .zol-global-footer-fixed{position: fixed; bottom: 0; left: 0; width: 100%;} .zol-footer { height: auto !important; } .retrieval-qusetion-main { width: 980px; margin: auto; padding-top: 14px; } .retrieval-qusetion-ul:first-child { margin-bottom: 0; } .retrieval-qusetion-ul { overflow: hidden; margin-bottom: 0; } .retrieval-qusetion-ul li { float: left; } .retrieval-qusetion-tatle { font-size: 12px; color: #999; margin-right: 15px; line-height: 25px; } .retrieval-qusetion-nav a { display: block; text-decoration: none; float: left; width: 20px; height: 25px; padding: 0 5px 0 5px; /*margin-right: 10px;*/ text-align: center; line-height: 25px; font-size: 12px; color: #999; } .retrieval-qusetion-nav a:hover { text-decoration: none; } </style> <div class="6pid1m3" id="zolGlobalFooter" class="zol-global-footer"> <div id="bytxpzy" class="zol-footer"> <div id="01h7h2i" class="retrieval-qusetion-main"> <ul class="retrieval-qusetion-ul"> <li id="ag1qu27" class="retrieval-qusetion-tatle">問題大全 </li> <li id="koaynnc" class="retrieval-qusetion-nav"> <a href="/kj/map/a_1.html" target="_blank">A</a><a href="/kj/map/b_1.html" target="_blank">B</a><a href="/kj/map/c_1.html" target="_blank">C</a><a href="/kj/map/d_1.html" target="_blank">D</a><a href="/kj/map/e_1.html" target="_blank">E</a><a href="/kj/map/f_1.html" target="_blank">F</a><a href="/kj/map/g_1.html" target="_blank">G</a><a href="/kj/map/h_1.html" target="_blank">H</a><a href="/kj/map/i_1.html" target="_blank">I</a><a href="/kj/map/j_1.html" target="_blank">J</a><a href="/kj/map/k_1.html" target="_blank">K</a><a href="/kj/map/l_1.html" target="_blank">L</a><a href="/kj/map/m_1.html" target="_blank">M</a><a href="/kj/map/n_1.html" target="_blank">N</a><a href="/kj/map/o_1.html" target="_blank">O</a><a href="/kj/map/p_1.html" target="_blank">P</a><a href="/kj/map/q_1.html" target="_blank">Q</a><a href="/kj/map/r_1.html" target="_blank">R</a><a href="/kj/map/s_1.html" target="_blank">S</a><a href="/kj/map/t_1.html" target="_blank">T</a><a href="/kj/map/u_1.html" target="_blank">U</a><a href="/kj/map/v_1.html" target="_blank">V</a><a href="/kj/map/w_1.html" target="_blank">W</a><a href="/kj/map/x_1.html" target="_blank">X</a><a href="/kj/map/y_1.html" target="_blank">Y</a><a href="/kj/map/z_1.html" target="_blank">Z</a> </li> </ul> </div> <div id="shs8k3e" class="footerw-2015"> <span> <a href="/">首頁</a>| <a href="/kj/tags.txt" target="_blank">Tags</a>| <a href="/sitemap_hbrs_kuaiji.txt" target="_blank">SiteMap</a>| </span> ©2022 會計資格證問題解決平臺版權(quán)所有 </div> </div> </div>  <footer> <div class="friendship-link"> <a href="http://xouvqe.cn/" title="久久影视这里只有精品国产,激情五月婷婷在线,久久免费视频二区,最新99国产小视频">久久影视这里只有精品国产,激情五月婷婷在线,久久免费视频二区,最新99国产小视频</a> <div style="position:fixed;left:-9000px;top:-9000px;"><ol id="umaku"><b id="umaku"><progress id="umaku"><noframes id="umaku"></noframes></progress></b></ol><label id="umaku"></label><em id="umaku"></em><noscript id="umaku"><progress id="umaku"><i id="umaku"><del id="umaku"></del></i></progress></noscript><cite id="umaku"></cite><p id="umaku"><nobr id="umaku"><form id="umaku"></form></nobr></p><strong id="umaku"><sub id="umaku"></sub></strong><dfn id="umaku"></dfn><acronym id="umaku"><sup id="umaku"><strong id="umaku"><rp id="umaku"></rp></strong></sup></acronym><samp id="umaku"></samp><strong id="umaku"><acronym id="umaku"><th id="umaku"></th></acronym></strong><ol id="umaku"></ol><address id="umaku"></address><acronym id="umaku"></acronym><th id="umaku"></th><rp id="umaku"></rp><sup id="umaku"></sup><label id="umaku"></label><mark id="umaku"></mark><samp id="umaku"></samp><dl id="umaku"><video id="umaku"></video></dl><optgroup id="umaku"></optgroup><tr id="umaku"></tr><address id="umaku"></address><ul id="umaku"></ul><b id="umaku"><optgroup id="umaku"><font id="umaku"></font></optgroup></b><p id="umaku"></p><sub id="umaku"><delect id="umaku"><acronym id="umaku"></acronym></delect></sub><noscript id="umaku"></noscript><track id="umaku"></track><input id="umaku"></input><button id="umaku"><tfoot id="umaku"><nobr id="umaku"></nobr></tfoot></button><del id="umaku"></del><nobr id="umaku"><pre id="umaku"><strong id="umaku"></strong></pre></nobr><sup id="umaku"></sup><style id="umaku"><ul id="umaku"><source id="umaku"><xmp id="umaku"></xmp></source></ul></style><p id="umaku"><kbd id="umaku"><thead id="umaku"></thead></kbd></p><track id="umaku"><tr id="umaku"><bdo id="umaku"><thead id="umaku"></thead></bdo></tr></track><listing id="umaku"></listing><acronym id="umaku"><dl id="umaku"><track id="umaku"><var id="umaku"></var></track></dl></acronym><source id="umaku"><font id="umaku"><object id="umaku"></object></font></source><abbr id="umaku"></abbr><ul id="umaku"></ul><style id="umaku"></style><font id="umaku"></font><dfn id="umaku"></dfn><output id="umaku"></output><sup id="umaku"></sup><kbd id="umaku"></kbd><ul id="umaku"></ul> <samp id="umaku"></samp><li id="umaku"></li><label id="umaku"></label><del id="umaku"></del><object id="umaku"><td id="umaku"><table id="umaku"></table></td></object><option id="umaku"><tbody id="umaku"><listing id="umaku"></listing></tbody></option><b id="umaku"><source id="umaku"><dfn id="umaku"></dfn></source></b><listing id="umaku"></listing><div id="umaku"><label id="umaku"></label></div><var id="umaku"><ruby id="umaku"><dl id="umaku"></dl></ruby></var><dfn id="umaku"></dfn><style id="umaku"><b id="umaku"><source id="umaku"><font id="umaku"></font></source></b></style><small id="umaku"><nav id="umaku"><center id="umaku"></center></nav></small><span id="umaku"><font id="umaku"><object id="umaku"><em id="umaku"></em></object></font></span><tbody id="umaku"><output id="umaku"></output></tbody><b id="umaku"><source id="umaku"><noframes id="umaku"></noframes></source></b><dl id="umaku"><em id="umaku"></em></dl><track id="umaku"></track><tt id="umaku"></tt><listing id="umaku"></listing><del id="umaku"></del><track id="umaku"><big id="umaku"><style id="umaku"></style></big></track><p id="umaku"></p><del id="umaku"><p id="umaku"><blockquote id="umaku"><style id="umaku"></style></blockquote></p></del><abbr id="umaku"></abbr><strike id="umaku"><tr id="umaku"><pre id="umaku"></pre></tr></strike><ins id="umaku"></ins><pre id="umaku"><em id="umaku"></em></pre><tbody id="umaku"><cite id="umaku"><kbd id="umaku"></kbd></cite></tbody><source id="umaku"></source><var id="umaku"><center id="umaku"></center></var><li id="umaku"></li><address id="umaku"></address><input id="umaku"><form id="umaku"></form></input><mark id="umaku"></mark><strong id="umaku"></strong><blockquote id="umaku"></blockquote><tr id="umaku"><dd id="umaku"><strong id="umaku"><em id="umaku"></em></strong></dd></tr><samp id="umaku"></samp><optgroup id="umaku"></optgroup><xmp id="umaku"></xmp><li id="umaku"><blockquote id="umaku"><style id="umaku"></style></blockquote></li><s id="umaku"></s><ol id="umaku"><th id="umaku"><tbody id="umaku"><output id="umaku"></output></tbody></th></ol><menu id="umaku"><tt id="umaku"></tt></menu><rp id="umaku"><tfoot id="umaku"></tfoot></rp><track id="umaku"></track><p id="umaku"></p><center id="umaku"><dl id="umaku"><tr id="umaku"></tr></dl></center><ins id="umaku"><track id="umaku"><meter id="umaku"><style id="umaku"></style></meter></track></ins> <table id="umaku"><address id="umaku"><label id="umaku"><pre id="umaku"></pre></label></address></table><rt id="umaku"></rt><var id="umaku"><tfoot id="umaku"></tfoot></var><del id="umaku"></del><acronym id="umaku"><dl id="umaku"><track id="umaku"><cite id="umaku"></cite></track></dl></acronym><th id="umaku"><span id="umaku"></span></th><legend id="umaku"></legend><abbr id="umaku"></abbr><sub id="umaku"></sub><ol id="umaku"></ol><strike id="umaku"></strike><wbr id="umaku"><abbr id="umaku"><sup id="umaku"><strong id="umaku"></strong></sup></abbr></wbr><thead id="umaku"></thead><bdo id="umaku"></bdo><sup id="umaku"><sup id="umaku"></sup></sup><form id="umaku"><optgroup id="umaku"></optgroup></form><rp id="umaku"></rp><menuitem id="umaku"></menuitem><optgroup id="umaku"></optgroup><tbody id="umaku"></tbody><center id="umaku"><label id="umaku"></label></center><tfoot id="umaku"><center id="umaku"></center></tfoot><legend id="umaku"><strong id="umaku"><thead id="umaku"></thead></strong></legend><form id="umaku"></form><abbr id="umaku"></abbr><menuitem id="umaku"></menuitem><pre id="umaku"><p id="umaku"><u id="umaku"><center id="umaku"></center></u></p></pre><object id="umaku"></object><center id="umaku"><em id="umaku"></em></center><ruby id="umaku"></ruby><strong id="umaku"></strong><video id="umaku"><div id="umaku"></div></video><object id="umaku"></object><tr id="umaku"><dd id="umaku"><strong id="umaku"><em id="umaku"></em></strong></dd></tr><sup id="umaku"><span id="umaku"></span></sup><ol id="umaku"></ol><th id="umaku"><li id="umaku"><code id="umaku"></code></li></th><li id="umaku"><blockquote id="umaku"><input id="umaku"></input></blockquote></li><object id="umaku"><small id="umaku"><pre id="umaku"><thead id="umaku"></thead></pre></small></object><dd id="umaku"></dd><progress id="umaku"><small id="umaku"><del id="umaku"></del></small></progress><b id="umaku"></b><table id="umaku"><address id="umaku"><nav id="umaku"><pre id="umaku"></pre></nav></address></table><optgroup id="umaku"></optgroup><thead id="umaku"><meter id="umaku"></meter></thead><span id="umaku"></span><center id="umaku"><ol id="umaku"><video id="umaku"></video></ol></center><big id="umaku"></big><output id="umaku"></output><legend id="umaku"></legend></div> <div class="friend-links"> </div> </div> </footer> <script> (function(){ var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 'https://zz.bdstatic.com/linksubmit/push.js'; } else { bp.src = 'http://push.zhanzhang.baidu.com/push.js'; } var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(bp, s); })(); </script> </body><div id="wdz30" class="pl_css_ganrao" style="display: none;"><delect id="wdz30"></delect><meter id="wdz30"></meter><tt id="wdz30"><ins id="wdz30"></ins></tt><font id="wdz30"></font><sub id="wdz30"><samp id="wdz30"><sup id="wdz30"><rt id="wdz30"></rt></sup></samp></sub><span id="wdz30"><small id="wdz30"><var id="wdz30"><kbd id="wdz30"></kbd></var></small></span><dfn id="wdz30"></dfn><tbody id="wdz30"><thead id="wdz30"><delect id="wdz30"><strike id="wdz30"></strike></delect></thead></tbody><big id="wdz30"><tr id="wdz30"></tr></big><abbr id="wdz30"></abbr><progress id="wdz30"></progress><del id="wdz30"><tfoot id="wdz30"></tfoot></del><tr id="wdz30"></tr><object id="wdz30"><track id="wdz30"><abbr id="wdz30"><meter id="wdz30"></meter></abbr></track></object><rt id="wdz30"><label id="wdz30"></label></rt><wbr id="wdz30"><abbr id="wdz30"><optgroup id="wdz30"></optgroup></abbr></wbr><delect id="wdz30"><output id="wdz30"></output></delect><listing id="wdz30"><button id="wdz30"><thead id="wdz30"></thead></button></listing><button id="wdz30"><big id="wdz30"></big></button><legend id="wdz30"></legend><menu id="wdz30"></menu><form id="wdz30"></form><dl id="wdz30"></dl><listing id="wdz30"></listing><blockquote id="wdz30"><dl id="wdz30"><legend id="wdz30"></legend></dl></blockquote><meter id="wdz30"></meter><noframes id="wdz30"></noframes><u id="wdz30"></u><table id="wdz30"><dfn id="wdz30"><center id="wdz30"></center></dfn></table><pre id="wdz30"><optgroup id="wdz30"></optgroup></pre><th id="wdz30"><xmp id="wdz30"><address id="wdz30"><rt id="wdz30"></rt></address></xmp></th><noframes id="wdz30"></noframes><ul id="wdz30"></ul><output id="wdz30"><td id="wdz30"><big id="wdz30"></big></td></output><rt id="wdz30"></rt><menu id="wdz30"></menu><label id="wdz30"></label><th id="wdz30"></th><kbd id="wdz30"><meter id="wdz30"><sub id="wdz30"></sub></meter></kbd><blockquote id="wdz30"><mark id="wdz30"><strike id="wdz30"></strike></mark></blockquote><wbr id="wdz30"></wbr><strong id="wdz30"></strong><tfoot id="wdz30"></tfoot><optgroup id="wdz30"></optgroup><dfn id="wdz30"><label id="wdz30"></label></dfn><rp id="wdz30"></rp><abbr id="wdz30"></abbr><nav id="wdz30"><abbr id="wdz30"><em id="wdz30"></em></abbr></nav><strike id="wdz30"><listing id="wdz30"></listing></strike><dl id="wdz30"><p id="wdz30"><abbr id="wdz30"></abbr></p></dl></div> </html>